Page 185 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] IN RE : WHIRLPOOL OF INDIA LIMITED 271
ficer, the original should be retained by the officer and the du-
plicate shall be returned to the person submitting such Form
GST e-Waybill_l or Transporter declaration form and he shall
carry duplicate form along with goods vehicle.
(10) The persons specified in Table-1 shall carry documents as per
the provisions of AP Goods and Services Taxes Act, 2017, in
addition to the e-Waybill.
(11) e-Waybills generated only through APCT web portal
(www.ewaybill.apct.gov.in) under the authority of the Chief
Commissioner shall be valid.
(12) Form GST-e-Waybill_l or Transporter Declaration Form can be
cancelled only within 24 hours of generation with valid rea-
sons.
(13) In order to ensure that there are no instances of misuse of the
facility of e-Waybill system, the following validity period is
fixed based on the distance. Period is to be calculated from the
time of generation of the Form GST-e-Waybill_l or Transporter
Declaration Form or Transhipment Declaration Form which-
ever is the latest :
(1) If the distance from the origin of the goods to the destina-
tion is less than 100KMs, Validity period is two (2) days
from the day and time of generation.
(2) If the distance from the origin of the goods to the destina-
tion is between 101 KMs and 500 KMs, Validity period is
three (3) days from the day and time of generation.
(3) If the distance from the origin of the goods to the destina-
tion is between 501 KMs and 1000 KMs, Validity period
is five (5) days from the day and time of generation.
(4) If the distance from the origin of the goods to the destina-
tion is between 1001 KMs and 2000 KMs, Validity period
is ten (10) days from the day and time of generation.
(5) If the distance from the origin of the goods to the destina-
tion is 2001 KMs and above, Validity period is twelve
(12) days from the day and time of generation.
(14) This notification is not applicable for the dealers engaged in
sale and purchase of (1) Alcoholic liquor for human consump-
tion (2) Petroleum crude (3) High speed diesel oil (HSD) (4)
Motor spirit (commonly known as petrol) (5) Natural gas (6)
Aviation turbine fuel and registered under AP VAT Act, 2005
and they will continue to follow the procedures under the AP
VAT Act, 2005 for generation of e-Waybill.
Rule 138(9) of APGST Act, 2017 :
(9) Where an e-way bill has been generated under this rule, but goods are
either not transported or are not transported as per the details furnished in
the e-way bill, the e-Way bill may be cancelled electronically on the com-
mon portal within twenty four hours of generation of the e-Way bill :
Provided that an e-way bill cannot be cancelled if it has been verified in
transit in accordance with the provisions of Rule 138B :

GST LAW TIMES  11th June 2020  185